Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...) attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of Central Lancashire, (...) Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of Central Lancashire, (...) Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

_Ethical Issues in Accounting_ offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

Although pragmatism and phenomenology have both contributed significantly to the genealogy of so-called “4E” – embodied, embedded, enactive and extended – cognition, there is benefit to be had from a systematic comparative study of these roots. As existing 4E cognition literature has tended to emphasise one or the other tradition, issues remain to be addressed concerning their commonalities – and possible incompatibilities. We begin by exploring pragmatism and phenomenology’s shared focus on contesting intellectualism, and its key assumption of mindedness as (...) representation. We then outline distinctive insights from both traditions regarding the nature and role of habits, in order to put forward a habit-based epistemology as an alternative to the Cartesian idea-based epistemology that has dominated modern philosophy. We pay particular attention to the work of classical pragmatist C.S. Peirce, arguing that his semiotics, which analyses sign-use as habit, shows how theorists of embodied cognition can break a certain false dichotomy between embodiment and logical or intellectual structure which has prevented them from fully theorising propositional knowledge. In this way, our work both augments and challenges the Dewey/Merleau-Ponty connection that has been much more extensively explored by the field. (shrink)

This paper argues that we can acknowledge the existence of moral truths and moral progress without being committed to moral realism. Rather than defending this claim through the more familiar route of the attempted analysis of the ontological commitments of moral claims, I show how moral belief change for the better shares certain features with theoretical progress in the natural sciences. Proponents of the better theory are able to convince their peers that it is formally and empirically superior to its (...) rivals, and the better theory may be promoted to the status of the truth. Yet there is no 'decision-procedure' for ethics any more than there is for molecular biology. The betterness of true theories can be grasped through what I term 'undirectional narratives' of progress. And while there are true moral claims and perhaps numerous moral truths yet to be discovered, we should reject currently popular forms of moral realism with bivalence. Some moral claims lend themselves to the construction of fully reversible, bi-directional narratives and are likely neither true nor false. (shrink)

In this chapter, it is described and assessed how political scientists use rational choice theories to offer causal explanations. We observe that the ways in which rational choice theories are considered to be successful in political science differs, depending on the explanandum in question. Political scientists use empirical variants of rational choice theories to explain the political behavior of individual agents and analytical variants to explain the behavior of collective actors. Both variants are used for distinct explananda, which ask for (...) different modes of explanation that raise in turn different explanatory demands toward rational choice theories. We argue that when political scientists discuss the explanatory usefulness of rational choice theories, they should assess them in light of the demands they are supposed to meet. This would enable a more nuanced and problem-oriented appraisal of rational choice theories in political science. (shrink)

I argue that trustworthiness is an epistemic desideratum. It does not reduce to justified or reliable true belief, but figures in the reason why justified or reliable true beliefs are often valuable. Such beliefs can be precarious. If a belief's being justified requires that the evidence be just as we take it to be, then if we are off even by a little, the belief is unwarranted. Similarly for reliability. Although it satisfies the definition of knowledge, such a belief is (...) not trustworthy. We ought not use it as a basis for inference or action and ought not give others to believe it. The trustworthiness of a belief, I urge, depends on its being backed by reasons—considerations that other members of the appropriate epistemic community cannot reasonably reject. Trustworthiness is intersubjective. It both depends on and contributes to the evolving cognitive values of an epistemic community. (shrink)

This chapter contains sections titled: Catherine Malabou : “Unbind Me” Judith Butler : What Kind of Shape Is Hegel's Body in? Catherine Malabou : What Is Shaping the Body? Judith Butler : A Chiasm between Us, but No Chasm.

This paper contrasts the scholastic realisms of David Armstrong and Charles Peirce. It is argued that the so-called 'problem of universals' is not a problem in pure ontology (concerning whether universals exist) as Armstrong construes it. Rather, it pertains to which predicates should be applied where, issues which Armstrong sets aside under the label of 'semantics', and which from a Peircean perspective encompass even fundamentals of scientific methodology. It is argued that Peirce's scholastic realism not only presents a more nuanced (...) ontology (distinguishing existence and reality) but also illuminates why scholastic realism is a position worth fighting for. (shrink)

This essay promotes affective engagement with the texts we read, arguing that we should attend both to recognizing emotion within the texts and to allowing ourselves to feel emotion as we read. The essay thus aligns itself with contemporary theories of non-hermeneutic or surface reading. The argument is illustrated specifically by the relationship of Augustine of Hippo (354–430 CE) to the emotion of anger. The transcripts of the Council of Carthage, held in 411, show an eruption of anger on Augustine’s (...) part. The essay then traces his thinking on anger through various texts, notably the City of God, the Augustinian Rule, and the personal letters to Nebridius. Using the reflections on anger of the contemporary philosopher Agnes Callard, I argue that Augustine saw anger as a unique type of moral problem, something that, once experienced, was ineradicable and distorted a sense of justice and order. It is only through an emotionally engaged reading that such a position is perceptible. (shrink)

Metaethics from a First Person Standpoint addresses in a novel format the major topics and themes of contemporary metaethics, the study of the analysis of moral thought and judgement. Metathetics is less concerned with what practices are right or wrong than with what we mean by 'right' and 'wrong.' Looking at a wide spectrum of topics including moral language, realism and anti-realism, reasons and motives, relativism, and moral progress, this book engages students and general readers in order to enhance their (...) understanding of morality and moral discourse as cultural practices. Catherine Wilson innovatively employs a first-person narrator to report step-by-step an individual's reflections, beginning from a position of radical scepticism, on the possibility of objective moral knowledge. The reader is invited to follow along with this reasoning, and to challenge or agree with each major point. Incrementally, the narrator is led to certain definite conclusions about 'oughts' and norms in connection with self-interest, prudence, social norms, and finally morality. Scepticism is overcome, and the narrator arrives at a good understanding of how moral knowledge and moral progress are possible, though frequently long in coming. Accessibly written, Metaethics from a First Person Standpoint presupposes no prior training in philosophy and is a must-read for philosophers, students and general readers interested in gaining a better understanding of morality as a personal philosophical quest."--Publisher's website. (shrink)

This paper addresses some apparent philosophical tensions between realism and enactivism by means of Charles Peirce’s pragmatism. Enactivism’s Mind-Life Continuity thesis has been taken to commit it to some form of anti-realist ‘world-construction’ which has been considered controversial. Accordingly, a new realist enactivism is proposed by Zahidi (_Phenomenology and the Cognitive Sciences,_ _13_(3), 461–475, 2014 ), drawing on Ian Hacking’s ‘entity realism’, which places subjects in worlds comprised of the things that they can successfully manipulate. We review this attempt, and (...) argue that whilst Zahidi rightly urges enactivists towards ‘internal realism’, he cannot sustain a non-negotiable aspect of realism that is crucial for scientific progress – the claim that multiple subjects inhabit _the same world_. We explore Peirce’s pragmatism as an alternative solution, foregrounding his distinction between existence and reality, and his inquiry-based account of cognition. These theoretical innovations, we argue, fruitfully generalize Zahidi’s _manipulation-based_ enactivist realism to a richer, _inquiry-based_ enactivist realism. We explore how this realism’s pan-species monism about truth encourages and supports the investigation of non-human animal cognition, and conclude by considering some implications of our discussion for long-standing realism debates within pragmatism. (shrink)

Virtues and Virtue Education in Theory and Practice explores questions about the locality versus the universality of virtues from a number of theoretical and practical perspectives. Written by leading international scholars in the field, it considers the relevance of these debates for the practice of virtue and character education. This volume brings together experts from education, philosophy, and psychology to consider how different disciplines might learn from each other and how insights from theory and practice can be integrated. It shows (...) that questions about virtue relativity or universality have not only theoretical significance but also important practical ramifications. The chapters explore different complexities of virtue ethics and different approaches to nurturing virtue and beyond, questioning how well virtues travel across geographical and cultural borders. By examining the philosophical literature and making links between theory and practice in an original way, the book offers scholarly research-informed suggestions for practice. It will be of great interest to researchers and academics and students in educational philosophy, character education, ethics, and psychology. (shrink)

Théologiens et philosophes chrétiens ont souvent minimisé, voire occulté, la dimension d'amour du judaïsme en l'assimilant à un pur légalisme. Cette thèse imprègne encore les mentalités modernes, fussent-elles déchristianisées. Ce livre n'est toutefois pas apologétique ; il se propose d'aborder la gravité de l'amour dans la philosophie et la spiritualité juives sans s'adapter au cadre théorique chrétien. Les penseurs juifs ont en effet profondément médité eux-mêmes la complexité théologique, spirituelle, morale et émotionnelle de l'amour. Le choix des questions abordées relève (...) de leur caractère impérieux face aux simplifications outrancières qui s'imposent de nos jours en matière de religion. La référence à des philosophes de périodes historiques différentes et à de grands commentateurs spirituels permet de poursuivre le dialogue avec eux et non de le clore. Il ne s'agit pas d'élaborer une thèse définitive sur l'amour de Dieu et du prochain dans le judaïsme, mais de se demander ce que sa gravité – son poids, son centre – signifie pour ceux qui désirent en témoigner. (shrink)

"Articulating a fresh vision for teaching, one that focuses on ensuring justice, believing people, and believing in people, this how-to offers evidence-based insights and draws from the author's own rich experiences as a professor to provide practical tips for reshaping syllabi, assessing student performance, and creating trust and belonging in the classroom"-Provided by publisher.

Modern scholars hold Bacon's philosophical works, Novum Organum, Advancement of Learning, and The New Atlantis, as his greatest achievements. Bowen's story reveals a man whose genius it was not to immerse himself in the rigor of scientific experimentation, but to realize what questions science should ask, and thereby reach beyond the status quo and appeal to the wider imagination of his generation. In his writings, Bacon challenged established social and religious orders, raised questions about the mind/body relation and the role (...) of dreams, and foresaw the development of the modern research university. It is Bacon's legacy to have gone beyond his age and, out of pure intuition, anticipate the concerns of future generations. (shrink)

Comment parler des deux bords d'une vie humaine, d'une vie unique par sa naissance et par sa mort? La clarté fragile de cette vie provient-elle du néant avant d'y retourner? Ou bien, pour ceux qui lui prêtent attention, se laisse-t-elle percevoir et penser comme la trace furtive d'une autre lumière? Les sociétés modernes éludent ces questions, voire les caricaturent, alors même que la mort violente, donnée en spectacle intrusif et quotidien, sidère la pensée à leur propos. Réfléchir à la naissance (...) et à la mort, en suivant divers fils - surtout ceux tissés par la tradition hébraïque - fait pourtant découvrir une nouvelle urgence dans l'amour de la vie. Certains y pressentent leur vérité intime et ultime. (shrink)

This paper addresses the explanatory role of the concept of a motive for action in economics. The aim of the paper is to show the difficulty economists have to accommodate the motive of commitment into their explanatory and predictive framework, i.e. rational choice theory. One difficulty is that the economists’ explanation becomes analytic when assuming preferences of commitment. Another difficulty is that it is highly doubtful whether commitment can be represented by current frameworks while (pre-)serving the ‘folk-psychological’ idea of what (...) is commonly understood by the idea of a commitment. Both difficulties lead to the conclusion that, although motives do matter, conceptualizing the motive of commitment would cause trouble for rational choice theory. (shrink)

Experimental philosophers advocate expansion of philosophical methods to include empirical investigation into the concepts used by ordinary people in reasoning and action. We propose also including methods of qualitative social science, which we argue serve both moral and epistemic goals. Philosophical analytical tools applied to interdisciplinary research designs can provide ways to extract rich contextual information from subjects. We argue that this approach has important implications for bioethics; it provides both epistemic and moral reasons to use the experiences and perspectives (...) of diverse populations to better identify underlying concepts as well as to develop effective interventions within particular communities. (shrink)

This paper argues that social contexts of inequality are crucial to understanding the ethics of gestational harm and responsibility. Recent debates on gestational harm have largely ignored the social context of gestators, including contexts of inequality and injustice. This can reinforce existing social injustices arising from colonialism, socio‐economic inequality and racism, for example, through increased regulation of maternal behaviour. To demonstrate this, I focus on the related notions of the ‘future child’ and an obligation of easy rescue, which have been (...) used to discuss the ethics of gestational harm in the context of alcohol consumption during gestation and foetal alcohol spectrum disorder (FASD). I use a feminist perspective to evaluate these ideas and conclude that anyone concerned with remediation of social injustice has good reason to be suspicious of the notion of the future child in the context of gestational harm. (shrink)

A career-spanning collection of published and unpublished writings from one of today's leading French philosophers 25 essays showcase Malabou's rounded philosophical project: 17 previously published and 8 brand newDemonstrates the interdisciplinary range and expansive applicative scope of her concept of plasticity Presents a full portrait of Malabou's philosophy which shows her project as a coherent conceptual problem rather than a collection of disparate topics and themesIncludes a critical introduction by Malabou expert Ian JamesCatherine Malabou is one of the foremost, most (...) innovative intelligences working in contemporary French philosophy today. Her work articulates a coherent conceptualisation of 'plasticity' by merging recent neurobiology and medicinal sciences with the history of philosophy and political theory.Across the essays gathered in Plasticity: The Promise of Explosion, Malabou carves a philosophical space between structuralism, deconstruction, cognitive psychology, psychoanalysis and speculative realism. By demonstrating the plastic transformability at the heart of these disciplines, a change that always promises future explosion, Malabou, as a female philosopher, also articulates the need to 'change difference' within patriarchal concepts of tradition itself.The collection is divided into four thematic parts, each of which showcases a major aspect of Malabou's conceptualisation of plasticity. In his introduction, Ian James situates Malabou's work within contemporary philosophy and navigates the contours of her unique work.--Back cover. (shrink)

Can you draw a clear line through American history from the Puritans to the "Nones" of today? On the surface, there is not much connective tissue between the former, who often serve as shorthand for a persistent religious fanaticism in the United States, and the almost one quarter of the population who now regularly check the "None" or "None of the above" box when responding to surveys of religious preference. But instead of seeing a disconnect between these two groups separated (...) by time, historian Catherine Albanese insists there is a deep connection that spans the centuries. With a targeted romp through American history from the seventeenth century to the present, Albanese ties together these seemingly disparate groups through a shared and distinctively American preoccupation with delight and desire. Albanese begins our journey with the role of delight and desire in the brand of Calvinism championed by renowned Puritan minister Cotton Mather and later Jonathan Edwards. She then traces the development of these themes up through the present, treating the reader to revelatory readings of Ralph Waldo Emerson, Horace Bushnell, Andrew Jackson Davis, William James, Emma Curtis Hopkins, Elizabeth Towne, and others, revealing the contours of an evolving theology of desire. The result is an original and entertaining take on an underexamined through line in American history. (shrink)

Le 13 novembre 2015, beaucoup d'acteurs politiques, médiatiques ou de témoins des attentats parisiens répétaient en boucle : " Nous sommes en guerre. " Cette expression ambigüe n'a pas permis de mieux comprendre ce qui s'était passé. Elle interroge d'autant plus si l'on considère que, durant les années 2000, l'on avait annoncé la fin de la guerre au profit de l'avènement d'" opérations de police " et d'" états de violence ". En s'attachant à restituer ce qui fut pensé sous (...) le nom de guerre à partir des écrits de Clausewitz, Mao, Schmitt et l'administration Bush, Catherine Hass nous montre que la guerre n'apparaît pas ou ne disparaît pas selon les périodes mais qu'elle change de mode selon la politique à l'oeuvre, redistribuant ses catégories - ami, ennemi, antagonisme, nation, révolution, terrorisme... Le pari de ce livre est que des pensées révolues de la guerre peuvent constituer une forme de recours pour réfléchir notre contemporain, à l'instar de la Syrie ou de Daech. Docteure en anthropologie politique, Catherine Hass est spécialisée dans l'étude du contemporain. Après avoir mené des enquêtes essentiellement sur les jeunes issus des quartiers populaires, ses recherches portent, depuis plus de dix ans, sur le nom de guerre et l'examen de quelques-unes de ses configurations politiques, actuelles comme révolues. (shrink)